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Court of Session upholds Chapter 3D charge on director's extra consideration for shares
Practical Law UK Legal Update 0-385-0696 (Approx. 6 pages)
Court of Session upholds Chapter 3D charge on director's extra consideration for shares
by PLC Share Schemes & Incentives
| Published on 24 Feb 2009 • Scotland |
An update about a Court of Session judgment on an appeal over a charge under Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003.